Since the IRS released Rev. Rul. 2013-17, which allowed married same-sex couples to file joint federal tax returns, the states have been scrambling to release their own administrative guidance. Most recently, Idaho, New Jersey, and South Carolina have issued statements outlining their policies for same-sex spouses.
Idaho's "December 2013 Tax Update", released December 20th, clarifies that because Idaho does not allow same-sex marriage, the state will also not allow same-sex spouses to file a joint state income tax return.
A South Carolina draft revenue rulingalso declares that same-sex spouses must file separate returns, since same-sex marriage is not recognized in the state.
In contrast, New Jersey, which allows same-sex marriage, stated in its January 6th update to "NJ Income Tax - Filing Status" that married same-sex taxpayers are required to file joint returns.
This chart from the BBNA Same-Sex Marriage Research Pageprovides a comprehensive look at the states which have released administrative guidance thus far.
By Melissa Fernley
Follow us on Twitter at @BBNATax
Join BNA's State Tax Group on LinkedIn here .
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to firstname.lastname@example.org.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).